Form 7914e – Declaration for betterment Tax Obligation

Upon a sale of an Obligated Entitling Residential Apartment



In accordance with section 48a(b2) of the land Taxation Law, 5723 – 1963 For use during the transition period in the years 2014 – 2017


Complimentary declaration to the main declaration.


This form should be completed only when the sold property is an entitling residential apartment for which the seller requests a charge of betterment tax.



Click here for form 7914e